9911796707
TMI Blog2011 (1) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... perations is cleared from the warehouse for home consumption, import duty shall be charged on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operations - find that the impugned order is consistent with the above provisions of the statute - Note that the language employed in the sub-section is clear and unambiguous and do not find any scope f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value during the period 1999-2002. After due process of law, the original authority held that for determining the liability of waste generated in inbond manufacture of assessee s final products viz. ships the provisions of Section 65(2)(b) of Customs Act, 1962 (the Act) are applicable. As per this clause (b) of sub-section (2) of Section 65, the assessee was held liable to pay duty equal to the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions, we do not find much merit in the appeal. The disputed differential duty was demanded in terms of the clause (b) of sub-section (2) to Section 65 of the Act. The Section 65 of the Act reads as follows : SECTION 65. Manufacture and other operations in relation to goods in a warehouse. - (1) With the sanction of the [Assistant Commissioner of Customs or Deputy Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it had been imported into India in that form; (b) if the whole or any part of the goods resulting from such operations are cleared from the warehouse for home consumption, import duty shall be charged on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operations carried on in relation to the goods cleared for home consumption. 5. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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